International tax as international law : an analysis of the international tax regime /
Avi-Yonah, Reuven S.(Reuven Shlomo),1957-
Cambridge : Cambridge University Press,
2007.
Includes bibliographical references (p. 189-203) and index.
Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime.
Income tax
Business enterprises, Foreign
Aliens
Double taxation.